The study looked at how cigarette prices in Pakistan change when taxes are increased. They found that when the government raises taxes on cigarettes, the prices in stores go up too, but not by the full amount of the tax increase. On average, for every one-rupee tax increase, cigarette prices only go up by 0.8 rupees. This is because tobacco companies absorb some of the tax increase. However, for more expensive brands, the full tax increase is passed on to consumers. This could be because different types of cigarettes have different demand levels. The findings suggest that market competition and changing consumer habits, like being more aware of health risks, play a role in how cigarette prices are affected by taxes in Pakistan.